The Supreme Court observed that that Section 27 of the Indian Evidence Act (Section 23 of the Bharatiya Sakshya Adhiniyarn, 2023) and Section 162(2) of CrPC [Section 181(2) of the Bharatiya Nagarik Suraksha Sanhita, 2023] in so far as that section relates to Section 27 of The Indian Evidence Act (Section 23 of the Bharatiya Sakshya Adhiniyam, 2023)”, are intra vires and do not offend Art 14 of the Constitution. A person who approaches a police officer investigating an offence and offers to give information leading to the discovery of an incriminating fact must be deemed to have surrendered himself to the police and to be in custody within the meaning of Section 27 of The Indian Evidence Act (Section 23 of the Bharatiya Sakshya Adhiniyam, 2023). A law which makes provision for cases where the need is most felt cannot be struck down because there are other instances to which it might have been applied. The expression “a person accused of any offence' in Section 27 of The Indian Evidence Act (Section 23 of the Bharatiya Sakshya Adhiniyam, 2023) is merely descriptive of the persons against whom evidence is sought to be led in a criminal proceeding. It is not necessary that the person should have been accused of an offence at the time when he made the statement leading to the discovery of a fact.